Game Theory Research on Accounting Policy

Author: Liu Duan
Publisher:
Publish Date: 2005-08-01
Features: In this book, the author applies the methods and theories of game theory to the analysis and research of accounting issues, specifically including hot and challenging topics such as addressing the distortion of accounting information, strengthening accounting supervision, evaluating the appointment system for accounting personnel, modern corporate governance structures, improving corporate financial reporting, and the establishment of accounting systems. During the analysis and research process, we use the ideas and methods of modern mainstream economics—game theory—to re-examine existing accounting policies and theories, analyzing and researching "old" issues in the accounting field from a new perspective. This aims to uncover the true contradictions and root causes of these problems and explore new methods and approaches to address them. The author innovatively integrates game theory and the Nash equilibrium into the research of accounting theory and practice, using the concept of equilibrium as the philosophical thought for accounting scholars and policymakers. This approach equips them with deeper insights, enabling them to analyze many accounting issues more profoundly and comprehensively.